Forbes Magazine has just revealed their “Celebrity 100” list for this year, revealing a new number one celebrity for 2012. The magazine looks at various factors when classifying the celebs, including: Wealth, TV/Radio ranking, Press ranking, Web ranking, and Social ranking.

The person who topped this list year is involved in many areas of the business and despite the image above, it’s not Justin Bieber nor is it Oprah Winfrey. I’m not surprised to see this person on the list, but I must say I’m a little surprised to see them at number one. Last year, Gaga topped the list with Oprah trailing behind in second. This year, the Top 10 list is quite different, but Oprah finds herself at number two once again.

Check out the Top 10 list below to find out who tops the list this year.

10. Steven Spielberg

Pay: $130 Million
Money Rank: 3
TV/Radio Rank: 38
Press Rank: 10
Web Rank: 46
Social Rank: 80

The man behind so many great movies of the past, present and future, it’s no surprise to see this man on the list. He shows no signs of slowing down any time soon with several movies currently on the go.

9. Tom Cruise

Pay: $75 Million
Money Rank: 13
TV/Radio Rank: 22
Press Rank: 26
Web Rank: 32
Social Rank: 42

I feel like he’s making a big comeback lately both in films and with his public image. He’s spending less time talking crazy talk and more time focussing on being an actor. We like it that way.

8. Katy Perry

Pay: $45 Million
Money Rank: 36
TV/Radio Rank: 21
Press Rank: 18
Web Rank: 7
Social Rank: 4

Not surprised and definitely glad to see her on this list. Suck it, Russell Brand! With number one hits a pretty much constant for her and a positive public image, Katy Perry’s hair color may change, but I don’t think her celeb status is at any risk.

7. Kim Kardashian

Pay: $18 Million
Money Rank: 77
TV/Radio Rank: 5
Press Rank: 35
Web Rank: 6
Social Rank: 16

The person so many love to hate. I can understand why, privileged girl gets famous from a sex tape… blah, blah. That being said, I have to hand it to her and her sisters for making the most of it. Getting famous is one thing, but succeeding at building an empire and becoming one of the richest families in entertainment is another. Get that money, girl.

6. Britney Spears

Pay: $58 Million
Money Rank: 20
TV/Radio Rank: 26
Press Rank: 34
Web Rank: 15
Social Rank: 11

Yay for Britney on X-Factor! If all goes well with that, perhaps will find her even higher up on the list next year. I didn’t follow X-Factor before, but now that she’s a judge, I will be and I know I’m not alone on that. She’s looking fabulous and looks happy so it’s great to see that she’s back on top.

5. Lady Gaga

Pay: $52 Million
Money Rank: 30
TV/Radio Rank: 3
Press Rank: 1
Web Rank: 8
Social Rank: 1

At number one last year, Gaga has fallen down to number 5… and I’m not mad at that. I feel like it was Gaga over kill for way too long and the little monsters need to hybernate for a while. It’s no surprise to see her TV, press, web and social rankings so high.

4. Rihanna

Pay: $53 Million
Money Rank: 27
TV/Radio Rank: 23
Press Rank: 11
Web Rank: 5
Social Rank: 2

She’s had both a very successful and controversial year. Her music is still embraced by fans with open arms, but many are not too fond of her public image, working with Chris Brown once again, etc. Her movie debut in ‘Battleship’ happens this weekend and she has said she wants to continue to act so we’ll see what next year has in store for the wild child.

3. Justin Bieber

Pay: $55 Million
Money Rank: 24
TV/Radio Rank: 4
Press Rank: 9
Web Rank: 9
Social Rank: 3

Making Canada proud, Justin Bieber is up here with the best of them and he’s only getting started. He’s currently in this transition period where he’s older and sexing up his image a bit so there’s a lot more Bieber Fever to be expected in the years to come.

2. Oprah Winfrey

Pay: $165 Million
Money Rank: 1
TV/Radio Rank: 1
Press Rank: 13
Web Rank: 19
Social Rank: 18

With her “OWN” network, she’s bound to be on the list. With some of the struggles she’s gone through in the process of building it up, there’s still no telling where she’ll be a year from now… not that she has to do anything. She’s already incomprehensibly rich.

1. Jennifer Lopez

Pay: $52 Million
Money Rank: 30
TV/Radio Rank: 10
Press Rank: 22
Web Rank: 13
Social Rank: 19

And the top of the list is held by Jennifer Lopez this year. With a successful musical comeback, her popularity on American Idol, and so much more on the go, JLo has it going on and “don’t be fooled by the rocks that she’s got,” there’s plenty more on the way I’m sure.